CREAMERY BOOKEEPING 117 



glasses will contain such a small quantity of moisture 

 that no frost will appear on the inner glass, and this 

 air space being such a poor conductor the outer glass 

 will not be cooled to a temperature sufficiently low 

 to produce frost. Although a considerable amount 

 of moisture may be condensed on its outer surface, 

 this will not interfere in any way with a clear view 

 of the liquid contained in the inner glass. This com- 

 bination has been used with temperatures as low as 

 30 below zero F., and no frost has appeared on the 

 outer glass to obstruct the view. 



EXERCISE XXXIII 

 CREAMERY BOOKKEEPING 



Either single or double entry systems may be used, 

 but the single entry system is more practical for 

 creamery accounts; for it eliminates the transfer of 

 entries and the keeping of more books. The single- 

 entry system consists of a day book, in which careful 

 record of all money spent for repairs, supplies, etc., 

 and all money taken in from sales of milk, cream, 

 butter, ice-cream, etc., credits and debits are kept; 

 an order book, sales book, cash book, and ledger to 

 which the above are transferred every evening. The 

 milk sheet, test-book, butter slips, patrons' state- 

 ments, etc., are figured at the end of each month, 

 or according to the custom of the management. The 

 following blank has been used for several years 

 by the writer and proved to be very satisfactory: 



